Encyclopedia

Unrecovered costs


Unrecovered costs are the difference between the taxpayer's expenses for acquiring a right to a land plot and the amount of expenses taken into account for tax purposes prior to the realization of this right in accordance with the procedure established by this article (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 264-1, paragraph 2, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

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